- Tax evasion in transition: Outcome of an institutional clash? - Testing Feige's conjecture in Albania
- European Economic Review
- Volume | Issue number
- 48 | 4
- Pages (from-to)
- Document type
- Faculty of Law (FdR)
Faculty of Social and Behavioural Sciences (FMG)
Faculty of Economics and Business (FEB)
- Amsterdam Institute for Advanced Labour Studies (AIAS)
Amsterdam Institute for Social Science Research (AISSR)
Amsterdam School of Economics Research Institute (ASE-RI)
A field survey of households was conducted in Tirana, Albania in 2000. A response rate of 89.3% yielded 1.340 valid questionnaires, allowing me to test Feige's (In: Nelson, J.M., Tilley, C., Walker, L. (Eds.), Transforming Post-communist Political Economics. National Academy Press, Washington, DC, p. 21) conjecture that more tax evasion will be observed, when formal and informal institutions clash. Respondents’ attitudes towards formal and informal institutions were obtained by applying factor analysis to their responses to a series of attitudinal questions. The theoretical importance of the interaction between formal and informal institutions in determining tax evasion finds empirical support in the data.
- go to publisher's site
- Dataset available upon request with the author.
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